{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2877","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2877","heading":"Appeal from action by county assessor to county board of","body":"equalization - Hearing procedure - Record - Time and form of appeal\n\n– Failure to appear at hearing without advance notice – Assessment\n\nof costs.\n\nA. Upon receipt of an appeal from action by the county assessor\n\non the form prescribed by the Oklahoma Tax Commission, the secretary\n\nof the county board of equalization shall fix a date of hearing, at\n\nwhich time said board shall be authorized and empowered to take\n\nevidence pertinent to said appeal; and for that purpose, is\n\nauthorized to compel the attendance of witnesses and the production\n\nof books, records, and papers by subpoena, and to confirm, correct,\n\nor adjust the valuation of real or personal property or to cancel an\n\nassessment of personal property added by the assessor not listed by\n\nthe taxpayer if the personal property is not subject to taxation or\n\nif the taxpayer is not responsible for payment of ad valorem taxes\n\nupon such property. The secretary of the board shall fix the dates\n\nof the hearings provided for in this section in such a manner as to\n\nensure that the board is able to hear all complaints within the time\n\nprovided for by law. In any county with a population less than\n\nthree hundred thousand (300,000) according to the latest Federal\n\nDecennial Census, the county board of equalization shall provide at\n\nleast three dates on which a taxpayer may personally appear and make\n\na presentation of evidence. At least ten (10) days shall intervene\n\nbetween each such date. No final determination regarding valuation\n\nprotests shall be made by a county board of equalization until the\n\ntaxpayer shall have failed to appear for all three such dates. The\n\ncounty board of equalization shall be required to follow the\n\nprocedures prescribed by the Ad Valorem Tax Code or administrative\n\nrules and regulations promulgated pursuant to such Code governing\n\nthe valuation of real and personal property. The county board of\n\nequalization shall not modify a valuation of real or personal\n\nproperty as established by the county assessor unless such\n\nmodification is explained in writing upon a form prescribed by the\n\nOklahoma Tax Commission. The affidavits prescribed in paragraph 2\n\nof subsection E of this section will be maintained by the county\n\nboard of equalization as part of the hearing record. Each decision\n\nof the county board of equalization shall be explained in writing\n\nupon a form prescribed by the Oklahoma Tax Commission. The county\n\nboard of equalization shall make a record of each proceeding\n\ninvolving an appeal from action by the county assessor either in\n\ntranscribed or tape recorded form.\n\nB. In all cases where the county assessor has, without giving\n\nthe notice required by law, increased the valuation of property as\n\nlisted by the taxpayer, and the taxpayer has knowledge of such\n\nadjustment or addition, the taxpayer may at any time prior to the\n\nadjournment of the board, file an appeal in the form and manner\n\nprovided for in Section 2876 of this title. Thereafter, the board\n\nshall fix a date of hearing, notify the taxpayer, and conduct the\n\nhearing as required by this section.\n\nC. The taxpayer or agent may appear at the scheduled hearing\n\neither in person, by telephone or other electronic means, or by\n\naffidavit.\n\nD. If the taxpayer or agent fails to appear before the county\n\nboard of equalization at the scheduled hearing, unless advance\n\nnotification is given for the reason of absence, the county shall be\n\nauthorized to assess against the taxpayer the costs incurred by the\n\ncounty in preparation for the scheduled hearing. If such costs are\n\nassessed, payment of the costs shall be a prerequisite to the filing\n\nof an appeal to the district court or Court of Tax Review. A\n\ntaxpayer that gives advance notification of their absence shall be\n\ngiven the opportunity to reschedule the hearing date.\nshall be\n\nauthorized to assess against the taxpayer the costs incurred by the\n\ncounty in preparation for the scheduled hearing. If such costs are\n\nassessed, payment of the costs shall be a prerequisite to the filing\n\nof an appeal to the district court or Court of Tax Review. A\n\ntaxpayer that gives advance notification of their absence shall be\n\ngiven the opportunity to reschedule the hearing date.\n\nE. 1. In order to increase taxpayer transparency, a member of\n\nthe board of equalization shall not directly or indirectly\n\ncommunicate with the county assessor or any deputy assessor or\n\ndesignated agent on any matter relating to any pending appeal before\n\nthe board of equalization prior to the actual hearing.\n\n2. Prior to the presentation of any evidence at a county board\n\nof equalization hearing, each member of the board hearing the\n\nprotest must sign an affidavit stating the member is not in\n\nviolation of paragraph 1 of this subsection.\n\n3. Prior to the presentation of any evidence at a county board\n\nof equalization hearing, all parties to the proceeding must sign an\n\naffidavit stating that the evidence being presented is true to the\n\nbest of their belief and knowledge.\n\n4. The provisions of paragraph 1 of this subsection shall not\n\napply to a routine communication between the county assessor and the\n\nboard of equalization that relates to the administration of an\n\nappraisal roll, including a communication made in connection with\n\nthe certification, correction, or collection of an account that is\n\nnot the subject of a pending appeal.\n\n5. The affidavit required in paragraph 2 of this subsection\n\nshall be in the following form: \"My name is [insert name]. I have\n\nnot communicated with another person in violation of subsection E of\n\nSection 2877 of Title 68 of the Oklahoma Statutes.\"\n\n6. The affidavit required in paragraph 3 of this subsection\n\nshall be in the following form: \"My name is [insert name]. The\n\ninformation I will present today is true and correct to the best of\n\nmy belief and knowledge.\"","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"200cefa202e4c3fd1a83ea3c13b9896bc8ca2d884fc7ce3cf875a0d38da7234b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2876.1","next":"us-ok/okla.-stat.-tit.-68-68-2880.1"},"notice":"GroundRules: Original legal text. Not legal advice."}